Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
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The CESTAT allowed the appeal, holding that the demand for recovery of service tax with interest and penalty based on alleged suppression of material facts was unsustainable. The appellant had filed returns for both halves of FY 2014-15, declaring taxable service value and paying due service tax. The Show Cause Notice failed to establish willful suppression or intent to evade tax, a necessary prerequisite for invoking the extended limitation period. Mere bald allegations were insufficient to justify extended period invocation. Consequently, the demand issued beyond the normal limitation period was barred. The tribunal refrained from addressing other contentions, deciding solely on limitation grounds.
The CESTAT allowed the appeal, holding that the demand for recovery of service tax with interest and penalty based on alleged suppression of material facts was unsustainable. The appellant had filed returns for both halves of FY 2014-15, declaring taxable service value and paying due service tax. The Show Cause Notice failed to establish willful suppression or intent to evade tax, a necessary prerequisite for invoking the extended limitation period. Mere bald allegations were insufficient to justify extended period invocation. Consequently, the demand issued beyond the normal limitation period was barred. The tribunal refrained from addressing other contentions, deciding solely on limitation grounds.
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